2015 (8) TMI 1052

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..... d by the appellant herein as mercury only. Thus, on this basis, it is clear that the provisions of Rule 3(4) of the CENVAT Credit Rules, 2001, become applicable and duty would be paid. - No merit in appeal - Decided against assessee. - Civil Appeal No. 1380 OF 2006 - - - Dated:- 7-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Kavin Gulati, Sr. Adv., M .....

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..... nst the order has been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) vide the impugned judgment dated 12.04.2005. There is no dispute about the fact which is taken note of by the CESTAT also, that the mercury was cleared by the appellant herein as mercury only. Thus, on this basis, it is clear that the provisions of Rule 3(4) of the CENV .....

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